On November 14, 2021, the US House of Representatives passed its version of the Build Back Better Act (the “BBBA”). The legislation will now be considered by the Senate. While it’s possible (or likely) that the Senate will make additional changes prior to passing its version of the bill, the House version (which substantially overlaps with the version put forward by the House Ways & Means Committee on September 15, 2021) contains many provisions that are likely to make their way into law. The attached Legal Update, prepared by the Mayer Brown Tax Practice, examines many of the provisions contained in the House bill. 
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